[Kelly]

These jokes are only funny when the reversal actually makes sense rather than just random switching of subjects and objects. By this I mean, in both sentences, the subject could potentially do whatever it is the verb describes to the object (usually "you"). The best ones change the meaning of either the subject or the verb.
Good example: In California, they say you can always find a party. In Soviet Russia, party finds you.
This is funny because it's possible for you to find a party, by searching for a group of people who are dancing and having a good time while it's also possible for a party to find you, when the party is actually a group of corrupt government officials who are looking to squash dissent.
Bad example: In Soviet Russia, pencil write with you.
This sentence is not funny because no definition of the word pencil allows it to write with a person. I simply chose a random sentence, and reversed the subjects and objects with no thoughts about the meaning of the new sentence.

With this cleared up, I now expect the quality of jokes in this thread to improve ten-fold.